Court of Justice 24 January 1989, 13/88 (Knoeckel, Schmidt & Cie, Papierfabriken AG v Hauptzollamt Landau/Pfalz.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr Advocate General Walter Van Gerven delivered his Opinion on 24 January 1989 . (*) He concluded that the Court should rule as follows : Article 4(3 ) of Commission Regulation ( EEC ) No 2169/86 of 10 July 1986 can validly make the grant of a refund conditional on the presentation of a declaration stating that the starch to be